中注协2014工作要点发布

指导思想：

        2014年，中注协工作的指导思想是：认真学习贯彻党的十八大、十八届三中全会、中央经济工作会议以及财政工作会议精神，深入学习领会习近平总书记系列讲话以及关于注册会计师行业要“紧紧抓住服务国家建设这个主题和诚信建设这条主线”的重要批示精神，积极践行群众路线，认真开展行业“人才队伍建设年”主题活动，着力做好关乎“全面深化改革”大局的工作，着力解决制约行业健康发展的“瓶颈”问题，着力办好行业和公众普遍关心的事情，着力抓好谋长远、打基础的环节，推动行业又好又快发展。



一、深入学习和贯彻党的十八届三中全会精神，巩固群众路线教育实践活动成果

        1.组织全行业学习和贯彻党的十八届三中全会精神。认真部署、组织推动全行业学习宣传十八届三中全会精神，深入把握十八届三中全会的精神实质和全面深化改革的重大部署，深刻领会习近平总书记系列讲话的新思想、新观点、新论断、新要求，做到真学、真懂、真信、真用，切实运用到行业工作和事业发展当中。认真贯彻落实楼继伟部长关于“要紧紧围绕国家建设的新领域、新需求，不断拓展协会工作的深度和广度，不断拓展行业建设的深度和广度”的指示精神，系统研究全面深化改革对行业提出的新要求、提供的新机遇；密切关注和研究各部门、各领域的改革进展及对行业服务的新需求，研究确立和推进实施行业改革发展的新举措；开展行业“十二五”发展规划中期评估工作，抓好行业“十二五”发展规划的落实，深化行业发展战略的实施。

        2.深入贯彻群众路线要求，巩固群众路线教育实践活动成果。以为民、务实的精神，抓好群众路线教育实践活动各项整改措施的落实；立足长效化要求，抓好建章立制工作，补充、修订各类行业管理制度，推动《注册会计师法》的修订，完善行业发展的法律、制度基础，建立行业管理制度执行情况定期评估机制，保证行业各项管理制度落到实处；按照党中央和财政部党组的统一部署，指导全行业开展党的群众路线教育实践活动；密切与地方注协和会员的联系，深入开展调查研究，提高决策的科学化水平和对会员提出意见建议的反应力度。

        3.持续加强行业党建工作。贯彻实施行业党建工作五年规划，组织提炼“支部工作法”，加强行业党组织建设，扎实推进行业党建、团建和统战群工工作。贯彻落实余蔚平部长助理关于加强行业人才建设和注协队伍建设的指示精神，在总结开展行业党建主题活动经验的基础上，重点开展好行业“人才队伍建设年”主题活动，以此为载体进一步将行业党建和业务发展有机结合起来，以人才队伍建设牵引带动行业工作和行业专业服务能力的全面提升。

二、深化考试制度改革，加强行业人才培养

        1.深化考试制度改革。健全完善考试制度体系，修订《注册会计师全国统一考试办法》和《注册会计师全国统一考试违规行为处理办法》，系统梳理和修订完善各项考务管理制度；推进考试题库建设，探索建立试题质量评价机制，提高试题质量；完善考试保密措施，组织实施2014年注册会计师全国统一考试。

        2.推进行业领军人才培养。制定行业领军人才培养评价办法，完善领军人才的选拔、培养和考核机制；组织第四批金融审计方向行业领军学员的选拔测试和集中培训，举办第三批金融审计方向行业领军学员的境外培训，实施第三批行业领军学员的毕业考核；在发挥行业领军人才示范带动作用的同时，注重发挥其在行业事务中的专家支持作用。

        3.夯实行业继续教育。进一步完善委托培养机制，充分倚重国家会计学院的培训基地作用；加强对地方注协和事务所培训工作的指导；不断完善培训课程设置，着力理论与案例教学相结合，持续提升注册会计师的专业胜任能力和职业道德水平；建立行业继续教育师资库，在全行业共享师资资源。

        4.巩固行业后备人才培养。研究制定行业对CPA专业方向院校资助办法，完善CPA专业方向院校学生境外实习项目的选拔资助机制；扩大并加强与全国高校会计院（系）的联系，支持和指导地方注协加强与高校会计院（系）的合作；支持和推动国内大型事务所与国内名校共建实习基地。

        5.加大非执业会员的服务。做好会员发展工作，完善入会程序，便捷考试通过人员申请入会；提升为非执业会员的服务水平，健全非执业会员数据库，办好非执业会员电子杂志，加强对非执业会员的培训和职业道德监督；指导地方注协做好非执业会员服务工作。

三、支持事务所做强做大，加强品牌建设指导

        1.组织落实做强做大扶持措施。落实《关于支持会计师事务所进一步做强做大的若干政策措施》，组织开展做强做大专项扶持奖励资金的申报、评审和落实；落实《关于提升注册会计师行业服务金融业发展能力的若干意见》，制定发布《商业银行审计指引》，指导行业提升服务金融业发展的能力。

        2.推进事务所品牌建设。发布《会计师事务所品牌建设指南》，加强对事务所品牌建设的指导；修订事务所综合评价办法，组织2014年事务所综合评价工作，发布前百家信息；组织行业参加第三届“京交会”，加强对事务所品牌的推介与宣传。

        3.加强事务所内部治理机制建设。编印《会计师事务所特殊普通合伙协议范本问题释义》，指导事务所特殊普通合伙转制；重点关注事务所转制以后的内部控制和质量控制，推动协调解决事务所转制后面临的困难和问题；发布《注册会计师职业责任保险集中投保办法》，指导开展职业责任保险集中投保，降低行业执业风险。

四、服务中小事务所新业务拓展，推动中小事务所做精做专

        1.支持和指导中小事务所开发新业务。深入研究工商注册制度改革等对中小事务所的影响，指导和帮助中小事务所加快业务转型步伐；围绕政府职能转变、财税体制改革、社会管理体制改革等，加强与有关部门的协调，推动政府购买服务相关政策的落实；发布《注册会计师业务指导目录（2014）》，组织开展新业务项目开发、经验总结和典型推广。

        2.组织业务拓展专题培训。采取“送教上门”的方式，针对财政预算绩效评价、司法会计鉴定、公司秘书、管理咨询等中小事务所转型的重点业务方向，组织专题培训，采取从理论框架到实务操作、政策制度到市场需求、法律规范和准则规定到技术方法的业务专题培训方式，提高培训的针对性，提升中小事务所承接新业务的能力。

        3.制定专项业务技术指引。制定财政预算绩效评价工作指引、高校财务报表审计指引，立项修订代编财务信息、财务报表审阅准则，启动备考财务信息鉴证、温室气体报告鉴证、XBRL报告鉴证等项目的前期研究工作，为事务所开展相关专业服务提供技术指导。

        4.指导推动示范基地建设。总结示范基地的建设实践，发挥示范基地对中小事务所业务拓展和服务转型的示范作用；完善示范基地的机制建设，开展示范基地考核评价，推动示范基地做实，指导创建一批新的示范基地。

五、加强行业监管，深化执业标准的贯彻落实

        1.开展上市公司年报审计监管工作。持续加强上市公司年报审计的事前事中监控，重点关注年报审计中的“接下家”行为，推动加强前后任注册会计师之间的沟通；加大事务所高风险审计业务的约谈监控力度，开展内部控制审计监管约谈；关注年报审计质量，分析上市公司2013年度财务报表审计意见情况。

        2.组织开展事务所执业质量检查工作。修订检查手册，完善系统风险检查的程序和方法，指导提升检查人员解决检查工作实际问题的能力；组织实施2014年证券事务所执业质量检查工作，强化现场检查的过程控制与专家指导，加大对存在问题事务所的教育帮扶力度；指导地方注协开展2014年事务所执业质量检查工作，督促地方注协进一步贯彻落实风险导向检查理念，推动地方注协加强跨区域业务的监管与协调；在行业监管政策制定、执业质量检查、业务报备等方面，加强与有关部门的沟通合作，推动解决多头监管和重复报备问题；加强对中外审计跨境监管相关问题的研究。

        3.综合治理行业不正当低价竞争。落实综合治理行业不正当低价竞争工作方案，建立对不正当低价竞争的投诉、受理和答辩机制，形成治理行业不正当低价竞争的长效机制；推动完善政府购买服务办法，加强与有关部门和招标单位的沟通，协调解决事务所在参与审计服务招投标过程中遇到的问题；研究指导事务所完善内部项目工时、预算和成本管理信息系统，加强对事务所业务收费情况的检查，监督落实行业服务收费相关规定和要求。

        4.深化执业标准建设。制订《注册会计师职业判断框架》，指导提升注册会计师职业判断能力；制定发布第二批《审计准则问题解答》、《企业内部控制审计问题解答》和《职业道德守则问题解答》，立项研究利益冲突、违反职业道德守则行为的应对等项目；跟踪国际审计准则、国际职业会计师道德守则、内部控制审计准则和国际综合报告的发展动态，持续保持准则国际趋同。

5.严格注册管理。完善注册会计师注册、非执业会员入会和事务所审批备案等制度；组织开展2014年注册会计师任职资格检查；指导地方注协开展拟设立事务所和新增合伙人（股东）资格评审工作。

六、建设协同管理信息系统，深化行业信息化战略

        1.开展行业信息化战略中期评估。对2011年以来行业信息化战略实施情况开展中期评估，据此完善行业信息化战略目标任务，制定2014-2015年行业信息化建设指导意见，指导行业信息化建设工作。

        2.建设协同管理信息系统。启动注协机关协同管理信息系统项目建设，实现注协机关办公、人事、财务、资产以及通讯服务等的协同管理；完善行业管理信息系统建设，实施综合评价系统升级改造，持续优化其他各类业务系统，实现业务系统之间的互联互通；开展注协网络信息安全改造实施工作，提升网络信息安全防护水平。

        3.为事务所提供信息化支持。提升和完善大型事务所审计软件，在证券事务所推广使用；指导开发中小事务所审计软件，开发并推广基于“大数据”的审计智能辅助系统；持续完善行业法律法规库并加大推广应用力度；建设行业经济数据库，在证券事务所推广使用。

七、加强行业对外交流与合作，提高国际资源利用水平

        1.积极参与行业国际事务和地区交流合作。加强与国际会计职业组织的合作，积极履行行业国际组织成员义务；积极参与行业国际规则的制定和修订，及时提出反馈意见，提高国际规则制定话语权；做好行业国际组织标准文件的译介工作；扩大行业与境外会计职业组织的合作领域；组织行业代表参加2014年海峡两岸及港澳地区会计师行业交流研讨会和第19届世界会计师大会，促进对外交流与合作。

        2.加强行业国际事务人才建设。制定《推荐国际及区域性会计职业组织任职人选管理办法》，完善行业国际事务人才的选拔、推荐和考核机制；支持行业国际事务代表参与行业国际事务工作，积极提供技术、人员、资金的支持、保障和服务。

        3.加强驻港联络处建设。加强驻港联络处与香港地区相关部门、机构和其他驻港境外会计职业组织的沟通和联系，做好香港地区的会员发展和服务工作，探索积累服务海外会员的经验，并为行业“走出去”搭建服务平台。

八、加强行业宣传，提升行业社会形象

        1.完善宣传机制。完善宣传工作与业务工作的对接机制，把宣传工作纳入业务工作的重要环节，提高宣传的时效性；完善舆情分析和应对机制，密切跟踪媒体对行业的报道，及时澄清或化解负面不实报道的影响；完善媒体沟通机制，通过邀请媒体参与行业重大活动和重要会议、召开新闻发布会等，保持与财经证券类专业媒体的良好沟通，建立并加强与全国性、综合性媒体的稳定联系，传播行业发展的正能量。

        2.开发丰富宣传品种。编辑发行《中国注册会计师》，改进完善非执业会员电子杂志，编发《行业发展报告（2014）》、《行业发展研究资料》等，开展行业社会责任报告相关研究工作，设计制作行业宣传册，针对不同的受众，提供不同的宣传品种，提升宣传的针对性。加强中注协网站建设，提高网站知名度。

        3.突出宣传主题。围绕行业学习宣传和贯彻落实十八届三中全会精神、行业“人才队伍建设年”主题活动、行业开展群众路线教育实践活动等行业和协会重点工作，组织系统全面报道，提升宣传效果。

九、加强注协机制建设，改进注协机关工作作风

        1.完善注协治理机制建设。进一步完善行业民主协商、民主决策制度，完成专门（专业）委员会增设以及委员调整和工作规则修订；强化行业重大问题决策和重要政策制定中广泛征求意见的意识，充分发挥理事会、常务理事会、专门（专业）委员会的民主决策和专业咨询作用；不断优化注协治理机制、拓展服务功能，为新社会组织在政府职能转变、创新社会治理中的作用发挥探索经验。

        2.改进注协机关工作作风。严格落实中央“八项规定”和财政部党组作风建设39项实施办法；加强调查研究，深入开展“走基层”调研活动；坚持勤俭办会，严格控制经费支出，科学编制办公经费预算，严格预算审批和执行；改进会风，精简会议，充分利用行业远程视频会议系统合理安排有关会议、培训和活动；完善注协机关内部各项管理制度建设，严格执行《行政事业单位内部控制规范（试行）》，加强注协机关内部控制管理；加强对地方注协拓展服务领域、丰富服务内容、增加服务品种、提升服务能力等方面的指导和支持。

        3.加强注协机关干部队伍建设。加强注协机关干部的培训工作，探索推进中注协与地方注协之间的干部挂职交流，拓宽注协系统干部外派挂职、驻外工作、实习等渠道，提高注协系统干部队伍的素质和能力，着力提升干部队伍的政治素养、大局观念以及为群众服务的意识；结合干部人事制度改革精神，不断完善注协选人用人、招录招聘和薪酬激励等制度，加强注协对优秀人才的吸引。

        4.深化注协机关党建。组织开展十八届三中全会精神的注协干部集中学习和轮训工作；完善中注协机关“五对接”支部工作法，深化注协机关党建和业务工作的结合；加强党员干部的廉政教育，持续推进反腐倡廉建设，筑牢拒腐防变的思想防线和制度防线；指导工会、共青团、妇委会建设。

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